The petitioner was a transport company of Haryana registered under the Act. The branch of petitioner-company was also declared in Greater Noida, UP which was used for the purpose of loading and unloading of goods which were brought from Delhi for transportation and re-loading in different vehicles to be booked for transportation of goods outside Delhi.
One ‘P’ of UP, the consigner, dispatched two consignments of goods which were covered by invoices for supply to consignees of Telangana and Dehradun. The aforesaid consignments were loaded from the premises of the consignor in small vehicle and were to be brought to transshipment branch situated at Greater Noida, UP where the goods were to be reloaded in two different trucks for transportation for Telangana and Dehradun. The distance between the business place of consignor and the Greater Noida Branch of transporter was approximately 25-30 Km.
The petitioner had downloaded two national e-way bills, one for Telangana and another for Dehradun and the consignor had duly filled the part of the aforesaid national e-way bill which contains the details of consignor as well as consignee and further the details and description of goods to be supplied. ‘Part B’ which pertains to details of truck/vehicle number was left blank to be filled by the transporter when the goods would be reloaded in respective trucks at transshipment branch at Greater Noida for further journey upto Telangana and Dehradun respectively.
When the goods were being transported from consignor’s premises to transshipment branch in Greater Nodia, the Assistant Commissioner, Sales tax intercepted the vehicle and seized the goods on the ground that ‘Part B’ of national e-way bills was not filled.
Whether Government has allowed transporter to fill up ‘Part B’ of e-way bill where goods are transported for a distance upto 50 Km within State from place of business of consignor to place of transporter from where goods are required to be reloaded in different transport vehicles for their onward journey – Held, yes
Whether, therefore, seizure of goods when it was being transported from consignor’s place to transporter on ground that ‘Part B’ of e-way bill was not filled was not justified – Held, yes
Citation: [2018] 94 taxmann.com 8 (Allahabad)